According to the Romanian Labour Code, fixed-term employment agreements can only be legally concluded in certain situations. In practice, a fixed-term employment agreement differs in many ways from the agreement concluded for an indefinite period, which is the rule in Labour Law.
The idea of converting an employment agreement into a fixed-term instrument, even if the employee agrees to such conversion, is considered by specialists as contrary to the law. In fact, employees may denounce this operation in court, all the more if they were forced by the employer to accept the agreement change. However, there are situations where changing an agreement this way can be considered lawful.
At EU level, this matter is stipulated by Council Directive 2001/23/EC on the approximation of the laws of the Member States relating to the safeguarding of employees' rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses.
The Directive applies to any transfer of an undertaking, business, or part of an undertaking or business, to another employer, as a result of a legal transfer or merger.
The Directive covers public and private undertakings engaged in economic activities, whether operating for gain or not, with the exception of seagoing vessels.
However, the Directive does not apply to the transfer of administrative functions between public administrative authorities, or in case of an administrative reorganization of public administrative authorities.
Directive 2001/23/EC which stipulates this matter at EU level was transposed into national legislation by Law No. 67/2006 on the protection of employees' rights in case of transfer of undertakings, businesses or parts of undertakings or businesses and the Labor Code.
Taxpayers’ rights during the tax audit are stipulated both in the Tax Procedure Code and in the Chart of rights and obligations of taxpayers during the tax audit.
These rights are as follows:
1. The right to be notified of the tax audit
Before the tax audit starts, the taxpayer has the right to be notified in writing of the tax audit.
The tax audit notification is prepared by the team that performs the tax audit, approved by the service coordinator, and signed by the head of the tax audit department. This notification is drafted in 3 original counterparts, of which the first is transmitted to the taxpayer:
The Natural Persons Insolvency Law no. 151/2015, which sets a collective procedure for the financial recovery of the debtor, a natural person, in good faith, with a view to recovering his/her liability and discharge his/her debt, was published in the Official Gazette on June 26th, 2015, and shall enter into force on August 1st, 2017, subsequent to its being postponed once again.
Insolvency is the state of a debtor’s patrimony defined by his/her impossibility to meet his/her financial obligations as debts become due. The Law does not refer to the insolvency of authorized individuals or to those carrying out a liberal (independent) activity, but only to the insolvency of regular individuals.
The major advantage of the law on personal insolvency procedures is that after insolvency, the good-faith debtor, a natural person, can keep possession of the immovable asset pledged as collateral for the loan he/she applied for.